Multiple Decision Analysis on Turkey’s Tax Justice: An Institutional Perspectıve

Yıl 2019, , 169 - 186, 29.04.2019

Pınar Çuhadar , Berna Bulğurcu

https://doi.org/10.17153/oguiibf.454414

Öz

Institutional
preferences produce public policies, including tax policies. Tax justice can be defined as the fair distribution of
the tax burden between all citizens. When taxpayers perceive the tax system as
fair, tax compliance can be ensured accompanied with rising tax revenue. This
study aimed to assess whether institutional changes impacted tax justice
between 1980 and 2015 in Turkey. Multiple decision-making methods Fuzzy AHP,
TOPSIS and VIKOR.is used for assesment. The results indicated that the period
between 1991 and 1995 is the most representative period in terms of tax justice
criteria.

Anahtar Kelimeler

Tax justice, Institutions, Fuzzy AHP, TOPSIS, VIKOR

Türkiye'de Vergi Adaleti Üzerine Çoklu Karar Analizi: Kurumsal Bir Bakış

Öz

Kurumsal
tercihler, vergi politikası da dahil olmak üzere kamu politikalarını
oluştururlar. Vergi adaleti, vergi yükünün vatandaşlar arasında eşit dağıtılması
olarak tanımlanmaktadır. Vergi mükellefleri, vergi sisteminin adil olduğunu
algılar ise vergiye uyumla birlikte vergi gelirleri de yükselecektir. Bu
çalışmanın amacı Türkiye’de ki kurumsal değişimlerin 1980-2015 yılları arasında
vergi adaletine etkisini değerlendirmektedir. Bu amaçla Fuzzy AHP, TOPSIS ve
VIKOR gibi çoklu karar verme yöntemleri kullanılmıştır. Sonuçlar 1991-1995
döneminin vergi adaleti açısından en başarılı dönem olduğuna işaret etmektedir.

Anahtar Kelimeler

Vergi adaleti, Fuzzy AHP, TOPSIS, VIKOR, Kurumlar

Kaynakça

• Acemoğlu, Daron (2010). "Institutions, Factor Prices And Taxation: Virtues of Strong States" ,MIT Working Paper Series, 10-2:1-13. DOI:10.3386/w15693
• Akdeniz, Gıyasettin (1969). "Az Gelişmiş Memleketler Ve Vergi Adaleti", İstanbul Üniversitesi Maliye Araştırma Merkezi Konferansları. 42: 45-59.
• Aurbach, Alan and Kevin Hassett, (1999)." A New Measure of Horizontal Equity", NBER Working Paper Series. 7035.
• Azmi, Anna., Kamala Perumal (2008)." Tax Fairness Dimension in Asian Context: The Malasian Perspective",International Review of Business Research Papers, 4(5):11-19.
• Bird, Richard, Jorge M. Vazquez, Benno Torgler (2008). "Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability", Economıc Analysis & Policy, 38(1): 55-71. DOI:10.1016/S0313-5926(08)50006-3.
• Berliant, Marcus, Robert, Strauss(1985). "The Horizontal and Vertical Equity Characteristics of the Federal Individual Income Tax, 1966-1977", NBER Book Series Studies. 179-214.
• Candan, Nesrin (2012). "Türkiye’de 1990 Yılından Sonra Uygulanan Vergi Politikaları ve Kriz Etkisi", Tarım Ekonomisi Dergisi, 18(2): 279-86.
• Chang, Da Yong (1992). "Extent Analysis and Synthetic Decision", Optimization Techniques and Applications. 1: 352-355.
• Checchi, Daniele, Cecialia G. Penalosa (2008). "Labour Market Institutions and Income Inequality", Economic Policy, October: 601–649. DOI: 10.1111/j.1468-0327.2008.00209.x
• Chang, Da Yong (1996). "Application of The Extented Analysis Method on Fuzzy AHP", European Journal of Operational Research. 95(3). DOI: 10.1016/0377-2217(95)00300-2.
• Creedy, John, Gemmell, Norman, Nick McNabb, Jamas Enright (2008)." Equity And Efficiency Measures of Tax Transfer Systems: Some Evidence for New Zealand", New Zealand Treasury Working Paper.08.
• Çelik, Sabahat Binnur (2016). "Vergilemede Adalet Açısından Türkiye’de Dolaysız ve Dolaylı Vergileme Politikası", Uluslararası Avrasya Ekonomileri Konferansı, Kaposvar, Macaristan.
• Erkuş Hakan, Kadir Karagöz (2009). "Türkiye’de Kayıt Dışı Ekonomi ve Vergi Kaybının Tahmini". Maliye Dergisi, 156: 126-140.
• Etzioni, Amitai (1986). "Tax Evasion and Perceptions of Tax Fairness: A Research Note", The Journal of Applied Behavioral Science.22:177-185. DOI. 0.1177/002188638602200209.
• Grilli, Vittorio, Donato, Masciandaro, Guido Tabellini, Edmond Malinvaud and Marco Pagano (1991). "Political and Monetary Institutions and Public Financial Policies in the Industrial Countries", Economic Policy, October. 6(13): 342-392. DOI.10.2307/1344630.
• Güriz, Adnan (1990). "Adalet Kavramı", Anayasa Yargısı Dergisi, 7: 13-20.
• Hay, Alan M. (1995). "Concepts of Equity, Fairness and Justice in Geographical Studies", Transactions of theInstitute of British Geographers, 20(4):500-508. DOI.10.2307/622979
• Haldenwang, Chritistian, Armin von Schiller. (2016). "The Politics of Taxation: Introduction to the Special Section", The Journal of Development Studies, 52(12): 1-5. DOI. 10.1080/00220388.2016.1153075
• Hartmann, Dominik, Miguel, Guevara, Christian Jara Figueroa, Manuel Aristaran, Cesar Hidalgo (2017). "Linking Economic Complexity, Institutions, and Income Inequality", World Development, 93, 75-93. DOI:10.1016/j.worlddev.2016.12.020
• Head, John (1992). "Tax Fairness Principles: A Conceptual Historical and Practical Review",Australian Tax Forum, 9, 65-125.Holcombe, Randall, Christopher Boudreaux (2016)." Market Institutions and Income Inequality",Journal of Institutional Economic., 12 (2): 263–276. DOI.10.1017/S1744137415000272
• Hwang ,Ching Lai, Kwangsun Yoon (1981). Multiple Attribute Decision Making: Methods and Application. Springer Publications: Berlin. Infanti, Anthony C. (2007). "Tax Equity", Legal Studies Research Paper Series Working Paper.,No: 2007-1.
• Ju, Yangbing, Aihua Wang(2013). "Extension of VIKOR Method For Multi-Criteria Group Decision Making Problem with Linguistic Information" ,Applied Mathematical Modelling, 37(5): 3112–3125. DOI. 10.1016/j.apm.2012.07.035.
• Kaplow, Louis (1989). "Horizantal Equity: Measures In Search of a Principle" ,National Tax Journal, 42(2): 139-154.DOI. 10.3386/w1679.
• Kargı,Veli, Yasemin Özuğurlu (2007). "Türkiye’de Küreselleşmenin Vergipolitikaları Üzerine Etkileri: 1980-2005 Dönemi",Yönetim ve Ekonomi, 14(1): 275-289.
• Kaya, Göze Dilek, Durgun Kaygısız (2015). "2008 Küresel Krizi ve Sonrasında Türkiye’de Uygulanan Maliye Politikalarına Genel Bir Bakış", Uluslararası Yönetim İktisat ve İşletme Dergisi, 26(11): 171-194.
• Kornhauser, Marjorie (1995). "Equality, Liberty and Fair Income Tax", Fordham Urban Law Journal, 3(3), 607-661.
• Lang, Joachim (2000). "Vergi Adaletnin Anayasal Temelleri", 13 Maliye Sempozyumu, İstanbul. 3-34.
• Martinez, Leo P. (2004). "The Trouble with Taxes: Fairness, Tax Policy and Constitutions ",Hastings Constitutional Law, 3144: 13-446.
• Mikesell, John (1974). "Administration and The Public Revenue System: A View of Tax Administration", Public Administration Review, 34 (6). 615-624.DOI: 10.2307/974362
• Murphy, Liam (1999). Institutions and theDemands of Justice, Philosophyand PublicAffairs. 27, 251-91.in John Rawls (2016) Ed. D.Reidy, New York: Routledge
• Mutlu Ayşegül, Mustafa Çelen (2012)."Dolaylı ve Dolaysız Vergilerin Türk Mali Sistemi Içerisindeki Yeri: Siyasal, Sosyal ve Ekonomik Sonuçları", TÜSİAD, T12/2012-10/532. İstanbul.
• OECD (2014).Chapter 2: Fundamental principles of taxation inside addressing the tax challenges of digital economy.OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing.
• Opricovic, Serafim (1998). "Multicriteria Optimization of Civil Engineering Systems", Faculty of Civil Engineering Belgrade, 2(1), 5-21.
• Opricovic, Serafim, Gwo Hshiung Tzeng (2004). "Compromise solution by MCDM methods: A comparative analysis of VIKOR and TOPSIS", European Journal of Operational Research. 156 (2):445-455.
• Paksoy, Sadettin, Sumru Bakan(2010)." Türkiye’de Uygulanan Vergi Politikaları ve Ekonomik Büyüme Üzerine Etkileri: (1980 Sonrası)", Elektronik Sosyal Bilimler Dergisii, 9: 150-170.
• Peter, G. (1991). Understanding Tax Policy in The Politics Of Taxation: A Comparative Perspective. United Kingdom: Blackwell.
• Prasad,Monica, Yingying Deng, (2008)." Taxation and the Worlds of Welfare", LIS WorkingPaper Series. No. 480.
• Roberts, Michael, Peggy Hite (1994). "Progressive Taxation, Fairness and Compliance", Law and Policy.,16 (1): 27-48. 10.1111/j.1467-9930.1994.tb00115.x.
• Rawls, John (1958). "Justice as Fairness", The Philosophical Review, 67(2): 164-194.
• Ricciuti, Roberto, Antonio Savoia, Kunal Sen(2016). "How Do Political Institutions Affect Fiscal Capacity? Explaining Taxation in Developing Economies. Effective States and Inclusive Development", Working Paper. 59:1-43.
• Ryu, Sang-Lyul, Seok Young Lee(2013). "An Exploratory Study of Efficiency in Tax", Advanced Science and Technology Letters. 34: 46-49.
• Soydan, Billur Yaltı (2000)."Vergi Adaleti Kavramında Soyuttan Somuta: Türk Anayasa Mahkemesi Kararlarının Eşitlik, Özgürlük ve Sosyal Devlet Kavramları İle Okumak", MAUM, 12.
• Steinmo, Sven (1989). "Political Institutions and Tax Policy in the United States, Sweden, and Britain"., Cambridge University Press. 41(4):500-535.
• Steinmo, Sven, Carol Tolbert (1998). "Do institutions really matter? Taxation in Industrialized Democracies", Comparatıve Political Studies., 31( 2): 165-187.
• Şimşek, H. (2007). "Türkiye’de 2000 Sonrasında Uygulanan İstikrar Programlarının Kamu Maliyesine Etkileri", Finans Politik ve Ekonomik Yorumlar, 44(12): 52-68.
• Ünlükaplan, İlter (2011). "Türk Vergi Sisteminin Artan Oranlılığın Ölçülmesi: 1994-2008 Dönemine ait Uygulamalı Bir Analiz", Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 20(1): 387-406.
• Ünlükaplan İlter, İbrahim Arısoy (2011)." Türkiye Ekonomisi Için Efektif Vergi Oranlarının Hesaplanması", Ege Akademik Bakış, 11(1):15-24.
• Varian, Hall (1975). "Distributive Justice, Welfare Economics and Theory of Fairness ", Philosophy and PublicAffairs, 3(4): 223-247.
• Voigt, S. (2012). "How (not) Measure Institutions", Journal of Institutional Economics, 9 (1): 1-26.
• Yaralıoğlu, Kaan (2010). Karar Verme Yöntemleri. Detay Yayıncılık: Ankara.
• Yıldırım, Bahadır Fatih., Emrah Önder (2015). Çok Kriterli Karar VermeYöntemleri. Dora Yayınevi: Bursa.
• Zionts, Stanley (1979). "MCDM-If Not A Roman Numeral Then What? ",Interfaces, 9(4): 94.